发票作为记载经济交往活动的基础性商事凭证,是财务收支的法定凭证,会计核算的原始凭据,也是税务稽查的重要依据。当前,利用发票进行偷税漏税、贪污受贿、走私贩私等经济违法犯罪活动时有发生。因此,加强发票管理已势在必行。而这种管理必须从长期和短期两个方面进行科学选择。 Invoices, as the basic business vouchers for recording economic activities, are the legal vouchers for financial revenues and expenditures and the original vouchers for accounting. They are also the important basis for tax audits. At present, the use of invoices for tax evasion, corruption, bribery, smuggling and other economic crimes have occurred. Therefore, to strengthen the invoice management is imperative. Such management must be scientifically selected from the two aspects of long-term and short-term.